Chelsea have reportedly decided that they are willing to include Alvaro Morata in any deal to sign Inter Milan forward Mauro Icardi.
Morata only joined the Blues last summer, but the £65m signing managed to score just 15 goals from his 48 appearances in all competitions this season.
The 25-year-old allegedly favours a return to Italy - where he has previously represented Juventus - and it appears that the Spanish forward could get his wish.
According to Cadena Ser and Il Messaggero, Chelsea are prepared to offer Morata - plus a fee in the region of £35m - in order to bring Icardi to West London.
The Argentine has just contributed 29 goals from 34 appearances in Serie A, but Inter may welcome the opportunity to improve their standing with FFP if it also means receiving a proven replacement in part-exchange.
Icardi still has three years remaining on his contract at San Siro.